The report drawn up by the Public Prosecutor at the Paris Court of Appeal is brought directly to the attention of the authorised tax official, who may submit comments in writing within a period of fifteen days, at the end of which time the final report is immediately sent to the head of the department to which the official is assigned and to the Director General of Public Finance. It will be taken into account in the staff report for the tax official concerned, drawn up by the Directorate General of Public Finance.
The staff report will be sent to the head of the department to which the official has been assigned and to the Director General of Public Finance.